Legal Opinion
Willamette Industries, Inc. v. Department of Revenue
Oregon Tax Court
Decided October 6, 1992No. TC 3050PublishedCited by 1 opinion
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiffs appeal from defendant’s Opinion and Order No. 86-1894 which upheld assessed deficiencies for corporate excise taxes for tax years 1971 through 1983 and Multnomah County business income taxes for the years 1976 through 1981.
Willamette Industries, Inc. (Willamette), is an Oregon corporation engaged in the unitary business of forest management, logging and the production of various wood and paper products. It is a medium-sized forest products firm with approximately 35 manufacturing plants in 17 states. It has large holdings of timberlands, principally in Oregon…
2Cases cited4 opinions
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
- Chestnut Securities Co. v. United StatesUnited States Court of Claims · 1945
- Kellogg Sales Co. v. Department of RevenueOregon Tax Court · 1987
- Tucker-Ottmar Farms, Inc. v. Department of RevenueOregon Tax Court · 1970
3Cited by1 opinion
- Willamette Industries, Inc. v. Department of RevenueOregon Supreme Court · 2000